Keywords

Summary

In this thesis a considerable number of actual problems, connecting with the accounting
of expenditures at the enterprises of Moldavian Republic, is discerned.

Proceeding from the outlined aim and formulated tasks, the author has analyzed law and
rated basis in the sphere of expenditure-calculation on production; the criteria as biological
asset have been shown.

At the same time an advanced experience of some enterprises has been generalized and
on its basis more suitable and universal forms of primary documents in accounting of
expenditures on production and product outcome have been proposed.

Some ways of optimization of the transfer of some consumed resources price to the
production expenditures.

Basing on the national standards of bookkeeping accounting, peculiarities of perennial
plantation as long-term biological assets and specificity of consumption of some supply,
concrete suggestions on expenditure-accounting and production cost calculation of fruits
according to their sort and quality aspects, are argued in this thesis.

In particular, some project-forms of primary documents on the basis of their
unification, more rational placement of properties and exclusion of unnecessary information
have been worked out; methodology of gradual transfer of fertilized-price on the expenditures
of separate production stages, taking into consideration their consequences, is well grounded
here; the possibility of extra change of fruit plantation wear, depending on the model of gaining
an economic profit, is studied in this thesis; the product cost is calculated here, according to the
crop capacity of a concrete sort and other.

The realization of the suggestions, contained in the thesis, will give the possibility to
intensity control-analytical functions of the accounting and calculation accuracy of the indicator
of production cost using them as requirements for modern management.